Home   Value-Added Tax (VAT)   VAT Records, invoices and credit notes  

Invoices

  1. Overview
  2. What is a VAT invoice?
  3. Who must issue a VAT invoice?
  4. What information is required on a VAT invoice?
  5. Can you amend a VAT invoice?
  6. Other types of VAT invoices

What is a VAT invoice?

A Value-Added Tax (VAT) invoice is a document issued by an accountable person. A VAT invoice sets out the details of a taxable supply and all related information as prescribed by VAT law.

A VAT invoice must issue within 15 days of the end of the month in which goods or services are supplied.

Why are VAT invoices important?

A VAT invoice is the basis for establishing your VAT liability on the supply of goods or services. It also enables your VAT registered customers to reclaim the VAT charged to them.

Next: Who must issue a VAT invoice?

Published: 01 May 2024 Print this page

Back to homepage Back to top